https://www.taxtmi.com/caselaws?id=124478 Penalty under Rule 25(1) of the Central Excise Rules cannot be reduced below the prescribed statutory minimum where duty default occurred more than once, even if the duty and interest were later paid. The Tribunal noted that the appellate authority's reduction of penalty to Rs. 5,000 fell below the minimum contemplated by Rule 25(1), which permits a penalty not exceeding the duty involved or Rs. 10,000, whichever is more. The reduction was therefore unsustainable, and enhancement of the penalty to the minimum amount was justified. en-us Fri, 07 Nov 2008 00:00:00 +0530 Sat, 29 Sep 2012 17:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124478 Penalty under Rule 25(1) of the Central Excise Rules cannot be reduced below the prescribed statutory minimum where duty default occurred more than once, even if the duty and interest were later paid. The Tribunal noted that the appellate authority's reduction of penalty to Rs. 5,000 fell below the minimum contemplated by Rule 25(1), which permits a penalty not exceeding the duty involved or Rs. 10,000, whichever is more. The reduction was therefore unsustainable, and enhancement of the penalty to the minimum amount was justified. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124478